Problem $6-22($Algo$)$ CVP Applications; Contribution Margin Ratio; Break$-$Even Analysis; Cost Structure $[$LO$6-1,$ LO$6-3,$ LO$6-4,$ LO$6-5,$ LO$6-6]$

Due to erratic sales of its sole product$-$a high$-$capacity battery for laptop computers$-$PEM, Incorporated, has been experiencing financial difficulty for some time. The company's contribution format income statement for the most recent month is given below:

$\backslash$table$[[$Sales units $$$$20$ per unit$),$$$254,000$